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2022-03-31-accounts

Birch Birch
Community Community
Centre
Birch
Community Association Association
Total Funds Total Funds
Year Ended Year Ended
Restricted
Unrestricted
31 March
31 March
FundsFunds
RestrictedFunds
2022 2021
Further Details
£
£ £ £ £
Income from:
Donations and legacies (3) 8,520 17,680 - 26,200 21,326
Charitable Activities (4) 43,177 4,167 47,344 69,312
Other Trading Activities (5) 16 43,530 - 43,546 5,070
Investment Income - 49 - 49 38
Other Income - 343 - 343
Total 51,713 61,602 4,167 117,482 95,746
Expenditure on:
Raising Funds (6) - 2,402 - 2,402 1,838
Charitable Activities (6) 21,013 51,975 12,858 85,846 138,469
Other (6) - 115 - 115 366
Total 21,013 54,492 12,858 88,363 140,673
Netincome/(expenditure) 30,700 7,110 (8,691) 29,119 (44,927)
Transfers between funds (15) 10,780 (10,780)
Netmovement in funds 41,480 (3,670) (8,691) 29,119 (44,927)
Transfer in Birch Community Centre Funds
Reconciliation of funds
Total funds brought forward (15) 1,117,800 96,992 11,791 1,226,583 1,271,510
Total funds carried forward (15) 1,159,280 93,322 3,100 1,255,702 1,226,583

Birch
Community
Centre Birch Community Association
Total Funds
Year Ended
Restricted Unrestricted 31 March
Funds Funds
Restricted Funds
2021
**Further Details£ ** £ £ £
Incomefrom:
Donations and legacies (3) 21,326 21,326
Charitable Activities (4) 3,065 66,247 69,312
Other Trading Activities (5) 5,070 5,070
Investment Income 38 38
Other Income -
Total 29,499 66,247 95,746
Expenditure on:
Raising Funds (6) 1,838 1,838
Charitable Activities (6) 10,795 35,477 92,197 138,469
Other (6) 366 366
Total 10,795 37,681 92,197 140,673
Net income/(expenditure) (10,795) (8,182) (25,950) (44,927)
Transfers between funds (15) 10,795 (27,160) 16,365
Netmovementin funds (35,342) (9,585) (44,927)
Transfer in Birch Community Centre Funds 1,117,800 1,117,800
Reconciliation of funds
Total funds brought forward (15) 132,334 21,376 153,710
Total funds carriedforward (15) 1,117,800 96,992 11,791 1,226,583

Birch Birch Birch
Community Community Community
Centre Association Total Association
2022 2022 2022 2021
Notes £ £ £ £
Fixed assets:
Tangible assets (11) 1,159,280 11,085 1,170,365 1,123,542
Total fixed assets 1,159,280 11,085 1,170,365 1,123,542
Current assets:
Debtors (12) 15,288 15,288 10,780
Cash at Bank & in Hand 93,834 93,834 99,414
Total current assets 109,122 109,122 110,194
Liabilities:
Creditors: Amounts falling due within one year (13) 23,785 23,785 7,153
Net current assets or liabilities - 85,337 85,337 103,041
Total assets less current liabilities 1,159,280 96,422 1,255,702 1,226,583
Totalnetassets or liabilities 1,159,280 96,422 1,255,702 1,226,583
The funds of the charity:
Restricted income funds (15) 1,159,280 3,100 1,162,380 1,129,591
Unrestricted income funds (15) 93,322 93,322 96,992
Total charity funds 1,159,280 96,422 1,255,702 1,226,583

Birch Birch
Community Community
Centre Association Total
2021 2021 2021
Notes £ £ £
Fixedassets:
Tangible assets (11) 1,117,800 5,742 1,123,542
Total fixed assets 1117,800 5,742 1,123,542
Current assets:
Debtors (12) 10,780 10,780
Cash at Bank & in Hand 99,414 99,414
Total current assets 110,194 110,194
Liabilities:
Creditors: Amounts falling due within one year (13) 7,153 7,153
Net current assets or liabilities 103,041 103,041
Total assets less current liabilities 1,117,800 108,783 1,226,583
Total net assets or liabilities 1,117,800 108,783 1,226,583
The fundsofthe charity:
Restricted income funds (15) 1,117,800 11,791 1,129,591
Unrestricted income funds (15) 96,992 96,992
Total charity funds 1,117,800 108,783 1,226,583

Year Ended
Year Ended31 31 March
March 2022 2021
£ £
Net movement in funds 29,119 (44,927)
Add back depreciation 12,973 3,253
Deduct investment income (49) (38)
Decrease/(increase) in debtors (4,508) 5,399
increase/(decrease) in creditors 16,632 2,336
Net cashusedinoperatingactivities 54,167 (33,977)
Cash flows from investment activities:
Interest 49 38
Purchase of fixed assets (59,796)
(7,019)
Net cash provided by investing activities (59,747)
(6,981)
Increase/(decrease) in cash and cash equivalents during the year (5,580)
(40,958)
Cash and cash equivalents brought forward 99,414 140,372
Cash and cash equivalents carried forward 93,834 99,414

Equipment 16.67% on cost
Fixtures and Fittings 16.67% on cost
Building Refurbishment 20% on cost
Birch Community Centre Land and Buildings at valuation

3.Donations and Legacies
Birch Birch
Community Community
Centre Birch Community Association Association
Restricted Unrestricted Restricted Total Funds Total Funds
Year Ended
Year Ended 31 Year Ended 31 Year Ended 31 Year Ended 31 31 March
March 2022 March 2022 March 2022 March 2022 2021
£ £ £ £
Donations 8,520 1,143 9,663 1,157
General grants:
Greater Manchester MH NHS 500
MCC Covid Support 10,000
MCC Local Restrictions Support 16,537 16,537 9,669
8,520 17,680 26,200 21,326
Previous reporting period
Birch
Community
Centre Birch Community Association
Restricted Unrestricted Restricted Total Funds
Year Ended 31 Year Ended 31 Year Ended 31
Year Ended 31
March2021 March 2021 March2021 March 2021
£ £ £
Donations 1,157 - 1,157
General grants:
Greater Manchester MH NHS 500 500
MCC Covid Support 10,000 10,000
MCC Local Restrictions Support 9,669 9,669
21,326 21,326

Birch Birch
Community Community
Centre Birch Community Association Association
Restricted Unrestricted Restricted TotalFunds Total Funds
Year Ended
Year Ended 31 Year Ended 31 Year Ended 31 Year Ended 31 31 March
March 2022 March 2022 March 2022 March 2022 2021
£ £ £ £ £
Parental Fees 3,065
Restricted grants:
Ambition for Ageing 499 499
Biffa 43,177 43,177
Early Years 30,534
Greater Manchester Police 2,500
MCC NIF 1,000 1,000 3,500
One Manchester 2,000 2,000
HMRC CVJRS 668 668 27,238
Office for Social Responsibility 1,975
Greater Manchester NHS MH FT 500
43,177 4,167 47,344 69,312
Previous reporting period
Birch
Community
Centre Birch Community Association
Restricted Unrestricted Restricted TotalFunds
Year Ended 31 Year Ended31 YearEnded 31 Year Ended31
March2021 March 2021 March 2021 March 2021
£ £ £ £
Parental Fees 3,065 3,065
Restricted grants:
Early Years 30,534 30,534
Greater Manchester Police 2,500 2,500
MCC NIF 3,500 3,500
HMRC CVJRS 27,238 27,238
Office for Social Responsibility 1,975 1,975
Greater Manchester NHS MH FT 500 500
3,065 66,247 69,312

5. Income from other trading activities
Birch Birch
Community Community
Centre Birch Community Association Association
Restricted Unrestricted Restricted Total Funds Total Funds
Year Ended
Year Ended 31 Year Ended 31 Year Ended 31 Year Ended31 31 March
March 2022 March 2022 March 2022 March 2022 2021
£ £ £ £ £
Fundraising events 714 714 177
Solar Panel Income 16 88 104 238
Birch Tavern Income 3,994 3,994
Rental income 38,734 38,734 4,655
16 43,530 43,546 5,070
Previous reporting period
Birch
Community
Centre Birch Community Association
Restricted Unrestricted Restricted Total Funds
Year Ended 31 Year Ended 31 Year Ended 31 Year Ended 31
March 2021 March 2021 March 2021 March 2021
£ £ £ £
Fundraising events 177 177
Solar Panel Income 238 238
Rental income 4,655 4,655
5,070 5,070

6. Expenditure
BirchBirch Birch
Community
Community
Community
Centre
Association
Association
Children's Year Ended
Projects and
Year Ended 31
31 March
Building Costs Running Costs
March
2022 2021
£ £ £ £
Expenditureon raising funds:
Licence fees 2,099 2,099 1,112
Website 183 183 726
Fundraising 120 120 -
2,402 2,402 1,838
Expenditureoncharitable activities:
Employment Costs 36,899 36,899 108,180
Resource Materials and Activities 1,901 1,901 368
Minor Equipment 2,427 2,427 1,092
Repairs and Maintenance 8,901 5,952 14,853 11,782
Bank Charges 20 20 3
Subscriptions 30
Bad Debts 1,902 1,902 (438)
Refreshments 3,166 3,166 168
Heat, Light & Water 3,681 3,681 4,095
IT Maintenance 493 493 699
Cleaning and Waste Disposal 1,925 1,925 1,108
Telephone 695 695 719
Rent and Rates 123 123 -
Insurance 1,742 924 2,666 1,961
Governance and Support Costs 1,696 1,696 5,196
Post, Printing & Stationery 426 426 253
Depreciation 10,370 2,603 12,973 3,253
21,013 64,833 85,846 138,469
Other expenditure:
Sundries 115 115 366
- 115 115 366
21,013 67,350 88,363 140,673
Restricted funds 33,871 67,438
Unrestricted funds 54,492 73,235
88,363 140,673

below:
General
Support Governance Total2022 Basis ofapportionment
Accountancy Fees - 1,080 1,080 type of expense
Payroll Bureau Fees 616 - 616 type of expense
616 1,080 1,696
Birch Community Association:
Accountancy Fees 1,080 1,080
Payroll Bureau Fees 616 616
616 1,080 1,696
Previous reporting period
General
Support Governance Total2021 Basis of apportionment
Accountancy Fees - 960 960 type of expense
Payroll Bureau Fees 1,163 1,163 type of expense
Consultancy 3,073 3,073 type of expense
4,236 960 5,196
Birch Community Centre:
Consultancy 2,713 2,713
2,713 2,713
BirchCommunity Association:
Accountancy Fees - 960 960
Payroll Bureau Fees 1,163 1,163
Consultancy 360 360
1,523 960 2,483
9. Analysis of staff costs
Birch Birch
Community Community
Association Association
Year Ended
Year Ended 31 31 March
March 2022 2021
£ £
Wages and Salaries 35,854
77,627
Redundancy -
27,969
Social Security Costs
Pension Costs 1,045
2,584
36,899
108,180
Charitable activities 36,899
108,180
Support costs
36,899
108,180

10.Independent Examiner Fees
BirchBirch
Community Community
Association Association
Year Ended
Year Ended 31
31 March
March 20222021
£
£
Independent examination fees 1,080960
1,080960

Birch Community Centre Birch Community Centre Birch Community Association Birch Community Association Birch Community Association
Land and BuildingBuilding Fixtures and
Buildings Refurbishment Refurbishment
Equipment
Fittings Total
Cost £ £ £ £ £
At 1st April 2021 1,117,800 11,098 10,037 4,863 1,143,798
Additions - 51,850 599 7,347 59,796
At 31st March 2022 1,117,800 51,850 11,098 10,636 12,210 1,203,594
Depreciation
At 1st April 2021 8,534 9,203 2,519 20,256
Charge for Year 10,370 642 267 1,694 12,973
At 31st March 2022 10,370 9,176 9,470 4,213 33,229
NET BOOK VALUE
At 31st March 2022 1,117,800 41,480 1,922 1,166 7,997 1,170,365
At 31st March 2021 1,117,800 2,564 834 2,344 1,123,542

12.Analysis of debtors
Birch
Birch
Birch
Community
Community
Community
CentreAssociationTotal Association
2022
2022
2022 2021
£
£
£ £
Debtors 11,703 11,703 7,671
Prepayments 3,585 3,585 3,109
15,288 15,288 10,780

13.Creditors:amounts falling due within one year
Birch Birch Birch
Community Community Community
Centre Association Association
2022 2022 2022 2021
£ £ £ £
Creditors 4,134 4,134 2,439
Short-term compensated absences (holiday pay)
Deferred Income 18,127 18,127 3,330
Other creditors and accruals 1,524 1,524 1,384
Taxation and social security costs
23,785 23,785 7,153

14.Deferred income
Birch Birch
Community Community
Centre Association
2022 2022
£ £
Deferred income comprises rental income received in advance.
Balance as at 1st April 2021 3,330
Amount released to income earned from charitable activities (3,330)
Amount deferred in year 18,127
Balance at 31st March 2022 18,127

Birch Community Association
Balance at1
Incoming
Resources
Balance at 31
April 2021
Resources
Expended
Transfers
March 2022
£
£
£
£
£
General Fund 96,99261,602(54,492)
(10,780)
93,322
96,99261,602(54,492)
(10,780)
93,322
Previous reporting period
Birch Community Association
Balance atI
Incoming
Resources
Balance at31
April 2020
Resources
Expended
Transfers
March 2021
£
£
£
£
£
General Fund 132,33429,499(37,681)
(27,160)

96,992
132,33429,499(37,681)
(27,160)

96,992
Nameof unrestricted fund: Description, nature and purpose of the fund
General Fund The "free reserves"

Linked Birch CommunityCentre and Birch CommunityAssociation Linked Birch CommunityCentre and Birch CommunityAssociation Linked Birch CommunityCentre and Birch CommunityAssociation Linked Birch CommunityCentre and Birch CommunityAssociation Linked Birch CommunityCentre and Birch CommunityAssociation
Balanceat I Incoming Resources Balanceat 31
April 2021
Resources
Expended
Transfers
March2022
£ £ £ £ £
Birch Community Centre 1,117,800 51,713 (21013) 10,780 1,159,280
Ambition for Ageing 499 (499)
Greater Manchester Police 2,500 (1000) 1,500
One Manchester 2,000 (400) 1,600
HMRC CVJRS - 668 (668)
Office for Social Responsibility 1,486 (1486)
Greater Manchester NHS MH FT 3,065 (3,065)
MCC NIF 4,740 1,000 (5,740)
1,129,591 55,880 (33,871) 10,780 1,162,380

Previous reporting period
Birch Community Association
Balance atI Incoming Resources Balanceat 31
April 2020 Resources Expended
Transfers
March 2021
£ £ £ £ £
Birch Community Centre 1,117,800 (10,795) 10,795 1,117,800
Manchester Airport 53 (53)
Early Years 17,518 30,534 (64,417) 16,365
Greater Manchester Police 2,500 2,500
HMRC CVJRS 27,238 (27,238)
Office for Social Responsibility 1,975 (489) - 1,486
Greater Manchester NHS MH FT 2,565 500 3,065
MCC NIF 1,240 3,500 - 4,740
21,376 1,184,047 (102,992) 27,160 1,129,591

Birch
Community
Centre Birch Community Association
Restricted Unrestricted Designated
Funds funds funds Restricted funds Total 2022
£ £ £ £ £
Tangible fixed assets 1,159,280 11,085 1,170,365
Cash at bank and in hand 90,734 3,100 93,834
Other net current assets/(liabilities) (8,497) (8,497)
Total 1,159,280 93,322 - 3,100 1,255,702
Previous reporting period
Birch
Community
Centre Birch Community Association
Restricted Unrestricted Designated
Funds funds funds Restricted funds Total 2021
£ £ £ £ £
Tangible fixed assets 1,117,800 1,123,542 1123,542
Cash at bank and in hand 93,363 6,051 99,414
Other net current assets/(liabilities) 2,627 1,000 3,627
Total 1,117,800 96,992 7,051 1,226,583

Birch Birch Birch
Community Community Community
Centre Association Association
Year Ended YearEnded Year Ended Year Ended
31 March 31 March 31 March 31 March
2022 2022 2022 2021
£ £ £ £
Income
Donations 8,520 1,143 9,663 1,157
General grants:
Greater Manchester MH NHS 500
MCC Covid Support - 10,000
MCC Local Restrictions Support 16,537 16,537 9,669
Investment Income 49 49 38
Other Income 343 343
Parental Fees - 3,065
Restricted grants:
Ambition for Ageing 499 499 -
Biffa 43,177 43,177 -
Early Years 30,534
Greater Manchester Police - 2,500
MCC NIF 1,000 1,000 3,500
One Manchester 2,000 2,000 -
HMRCCVJRS 668 668 27,238
Office for Social Responsibility - 1,975
Greater Manchester NHS MH FT - 500
Fundraising events 714 714 177
Solar Panel Income 16 88 104 238
Birch Tavern Income 3,994 3,994
Rental income 38,734 38,734 4,655
TotalIncome 51.713 65,769 117,482 95,746
Expenditure
Licence fees 2,099 2,099 1,112
Website 183 183 726
Fundraising 120 120
Employment Costs 36,899 36,899 108,180
Resource Materials and Activities 1,901 1,901 368
Minor Equipment 2,427 2,427 1,092
Repairs and Maintenance 8,901 5,952 14,853 11,782
Bank Charges - 20 20 3
Subscriptions -
30
Bad Debts - 1,902 1,902 (438)
Refreshments 3,166 3,166
168
Heat, Light & Water - 3,681 3,681
4,095
IT Maintenance - 493 493
699
Cleaning and Waste Disposal 1,925 1,925
1,108
Telephone -
695
695
719
Rent and Rates -
123
123
-
Insurance 1,742 924 2,666
1,961
Governance and Support Costs -
1,696
1,696
5,196
Post, Printing & Stationery -
426
426
253
Depreciation 10,370
2,603
12,973
3,253
Sundries 115 115
366
Total Expenditure 21,013
67,350
88,363
140,673
Surplus/(deficit for year) 30,700
(1,581)
29,119
(44,927)